B phn: Phn xng 1

BO CO SN XUT
Thng 9 nm X04
n v tnh: 1,000 ng

Ch tiu
A - Sn lng hon thnh tng ng
Sn lng hon thnh
Sn lng d dang cui kz
(+) Nguyn vt liu trc tip
(+) Nhn cng trc tip (80%)
(+) Chi ph sn xut chung (80%)
Cng
B - Tng hp chi ph v xc nh gi thnh
n v sn phm
Chi ph d dang u kz
Chi ph pht sinh trong thng
Tng cng chi ph
Gi thnh n v SP hon thnh
C - Cn i chi ph
Ngun chi ph u vo
(+) Chi ph d dang u kz
(+) Chi ph pht sinh trong kz
Phn b chi ph (u ra)
(+) Gi thnh SP hon thnh chuyn sang PX 2
(+) Chi ph d dang cui kz
Nguyn vt liu trc tip
Nhn cng trc tip
Chi ph sn xut chung

Tng s
3,000
3,000

Sn lng tng ng
Nguyn
vt liu
Nhn cng Sn xut
trc tip trc tip chung
3,000

3,000

3,000

3,000
2,400

2,900
39,475
42,375
7.625
42,375
2,900
39,475
42,375
22,875
19,500

6,000

5,400

2,400
5,400

2,000
10,000
12,000
2.000

600
19,650
20,250
3.750

300
9,825
10,125
1.875

2,000
10,000

600
19,650

300
9,825

6,000

11,250

5,625

6,000
9,000
4,500

B phn: Phn xng 2

BO CO SN XUT
Thng 9 nm X04
n v tnh: 1,000 ng
Sn lng tng ng

Ch tiu
A - Sn lng hon thnh tng ng
Sn lng hon thnh
Sn lng d dang cui kz
(+) Bn thnh phm PX 1
(+) Nguyn vt liu trc tip
(+) Nhn cng trc tip (30%)
(+) Chi ph sn xut chung (30%)
Cng
B - Tng hp chi ph v xc nh gi thnh
n v sn phm
Chi ph d dang u kz
Chi ph pht sinh trong thng
Tng cng chi ph
Gi thnh n v SP hon thnh
C - Cn i chi ph
Ngun chi ph u vo
(+) Chi ph d dang u kz
(+) Chi ph pht sinh trong kz
Phn b chi ph (u ra)
(+) Gi thnh SP hon thnh chuyn sang PX 2
(+) Chi ph d dang cui kz
Bn thnh phm PX 1
Nguyn vt liu trc tip
Nhn cng trc tip
Chi ph sn xut chung

Tng s
4,000
1,000

Bn thnh Nguyn
phm
vt liu
PX 1
trc tip
4,000

4,000

Nhn cng
trc tip
4,000

1,000
1,000
300

18,487.5
39,600
58,087.5
12.090
58,087.5
18,487.5
39,600
58,087.5
48,360
9,727.5

5,000

5,000

4,300

15,200
22,875
38,075
7.615

2,050
3,450
5,500
1.100

825
8,850
9,675
2.250

15,200
22,875

2,050
3,450

825
8,850

7,615
1,100
675

ng tng ng

Sn xut
chung
4,000

300
4,300

412.5
4,425
4,837.5
1.125

412.5
4,425

338

B phn: Phn xng 1

BO CO SN XUT
Thng 9 nm X04
n v tnh: 1,000 ng

Ch tiu
A - Sn lng hon thnh tng ng
Sn lng d dang u kz
Sn lng lm mi & hon thnh
Sn lng d dang cui kz
(+) Nguyn vt liu trc tip
(+) Nhn cng trc tip (80%)
(+) Chi ph sn xut chung (80%)
Cng
B - Tng hp chi ph v xc nh gi thnh
n v sn phm
Chi ph pht sinh trong thng
Gi thnh n v SP hon thnh
C - Cn i chi ph
Ngun chi ph u vo
(+) Chi ph d dang u kz
(+) Chi ph pht sinh trong kz
Cng
Phn b chi ph (u ra)
(+) Chi ph d dang u kz
Thng trc
Thng ny: Nhn cng trc tip
CPSXC
Cng
(+) Bt u SX v hon thnh trong kz
(+) Chi ph d dang cui kz
Nguyn vt liu trc tip
Nhn cng trc tip
Chi ph sn xut chung
Cng
Tng cng

Tng s
1,000
2,000
3,000

Sn lng tng ng
Nguyn
vt liu
Nhn cng Sn xut
trc tip trc tip chung

2,000

800
2,000

800
2,000

3,000
2,400
5,000

5,200

2,400
5,200

39,475
7.668

10,000
2.000

19,650
3.779

9,825
1.889

2,900
39,475
42,375

2,000
10,000
12,000

600
19,650
20,250

300
9,825
10,125

2,900
3,023.1
1,511.5
7,434.6
15,336.5

2,000

600
3,023.1

300

2,000.0
4,000

3,623.1
7,558

1,511.5
1,811.5
3,779

6,000
9,069
19,603.8
42,375.0

6,000.0
12,000

9,069.2
20,250

4,535
4,534.6
10,125

B phn: Phn xng 2

BO CO SN XUT
Thng 9 nm X04
n v tnh: 1,000 ng
Sn lng tng ng

Ch tiu
A - Sn lng hon thnh tng ng
Sn lng d dang u kz
Sn lng lm mi & hon thnh
Sn lng d dang cui kz
(+) Bn thnh phm PX 1
(+) Nguyn vt liu trc tip
(+) Nhn cng trc tip (30%)
(+) Chi ph sn xut chung (30%)
Cng
B - Tng hp chi ph v xc nh gi thnh
n v sn phm
Chi ph pht sinh trong thng
Gi thnh n v SP hon thnh
C - Cn i chi ph
Ngun chi ph u vo
(+) Chi ph d dang u kz
(+) Chi ph pht sinh trong kz
Cng
Phn b chi ph (u ra)
(+) Chi ph d dang u kz
Thng trc
Thng ny: Nhn cng trc tip
CPSXC
Cng
(+) Bt u SX v hon thnh trong kz
(+) Chi ph d dang cui kz
Bn thnh phm PX 1
Nguyn vt liu trc tip
Nhn cng trc tip
Chi ph sn xut chung
Cng
Tng cng

Tng s
2,000
2,000
1,000

Nguyn
Bn thnh vt liu
phm PX 1 trc tip

2,000

2,000

Nhn cng
trc tip
1,200
2,000

1,000
1,000
300
3,000

3,000

3,500

39,496
12.533

22,771.2
7.590

3,450
1.150

8,850
2.529

18,487.5
39,496.2
57,983.7

15,200
22,771.2
37,971.2

2,050
3,450.0
5,500.0

825
8,850.0
9,675.0

18,487.5
3,034.3
1,517.1
23,038.9
25,066.5

15,200

2,050

825
3,034.3

15,200.0
15,181

2,050.0
2,300

3,859.3
5,057

7,590.4
1,150
759
9,878.2
57,983.7

7,590.4
37,971

1,150.0
5,500

758.6
9,675

lng tng ng

Sn xut
chung
1,200
2,000

300
3,500

4,425
1.264

412.5
4,425.0
4,837.5

412.5
1,517.1
1,929.6
2,529

379
379.3
4,838